id	sid	eid	entity	type
ajfa-9917	1	1	microsoft	ORG
ajfa-9917	1	2	9917-36372	DATE
ajfa-9917	1	3	asian	NORP
ajfa-9917	1	4	finance & accounting	ORG
ajfa-9917	1	5	1946-052x 2016	MONEY
ajfa-9917	1	6	8	CARDINAL
ajfa-9917	1	7	2	CARDINAL
ajfa-9917	1	8	135	CARDINAL
ajfa-9917	1	9	hsu department	PERSON
ajfa-9917	1	10	tamkang university	ORG
ajfa-9917	1	11	yingzhuan rd.	GPE
ajfa-9917	1	12	dist	NORP
ajfa-9917	2	1	taipei	GPE
ajfa-9917	2	2	25137	DATE
ajfa-9917	2	3	taiwan	GPE
ajfa-9917	2	4	r.o.c	PRODUCT
ajfa-9917	3	1	tamkang university	ORG
ajfa-9917	3	2	yingzhuan rd.	GPE
ajfa-9917	3	3	dist	NORP
ajfa-9917	4	1	taipei	GPE
ajfa-9917	4	2	25137	DATE
ajfa-9917	4	3	taiwan	GPE
ajfa-9917	4	4	r.o.c	PRODUCT
ajfa-9917	5	1	sinhui@mail.tku.edu.tw wei-hung	PERSON
ajfa-9917	5	2	graduate institute of management sciences	ORG
ajfa-9917	5	3	tamkang university	ORG
ajfa-9917	5	4	yingzhuan rd.	GPE
ajfa-9917	5	5	dist	NORP
ajfa-9917	6	1	taipei	GPE
ajfa-9917	6	2	25137	DATE
ajfa-9917	6	3	taiwan	GPE
ajfa-9917	6	4	r.o.c	PRODUCT
ajfa-9917	7	1	august 19, 2016	DATE
ajfa-9917	7	2	nov. 1	DATE
ajfa-9917	7	3	2016	DATE
ajfa-9917	7	4	december 1	DATE
ajfa-9917	7	5	2016	DATE
ajfa-9917	13	1	asian	NORP
ajfa-9917	13	2	finance & accounting	ORG
ajfa-9917	13	3	1946-052x 2016	MONEY
ajfa-9917	13	4	8	CARDINAL
ajfa-9917	13	5	2	CARDINAL
ajfa-9917	13	6	136	CARDINAL
ajfa-9917	13	7	five	CARDINAL
ajfa-9917	14	1	asian journal of finance & accounting	ORG
ajfa-9917	14	2	1946-052x 2016	MONEY
ajfa-9917	14	3	8	CARDINAL
ajfa-9917	14	4	2	CARDINAL
ajfa-9917	14	5	137 1	DATE
ajfa-9917	15	1	1986	DATE
ajfa-9917	15	2	aecc	PERSON
ajfa-9917	15	3	1990	DATE
ajfa-9917	15	4	aicpa	ORG
ajfa-9917	15	5	1999	DATE
ajfa-9917	15	6	wells, 2011	ORG
ajfa-9917	18	1	one	CARDINAL
ajfa-9917	19	1	milne	PERSON
ajfa-9917	19	2	mcconnell	PERSON
ajfa-9917	19	3	2001	DATE
ajfa-9917	19	4	johnstone	PERSON
ajfa-9917	19	5	biggs	PERSON
ajfa-9917	19	6	1998	DATE
ajfa-9917	24	1	yang	PERSON
ajfa-9917	24	2	2012	DATE
ajfa-9917	27	1	stanley	ORG
ajfa-9917	27	2	marsden 2012	PERSON
ajfa-9917	27	3	2006	DATE
ajfa-9917	27	4	mcconnell	PERSON
ajfa-9917	27	5	2001	DATE
ajfa-9917	33	1	two	CARDINAL
ajfa-9917	33	2	1	CARDINAL
ajfa-9917	33	3	2	CARDINAL
ajfa-9917	33	4	asian	NORP
ajfa-9917	33	5	finance & accounting	ORG
ajfa-9917	33	6	1946-052x 2016	MONEY
ajfa-9917	33	7	8	CARDINAL
ajfa-9917	33	8	2	CARDINAL
ajfa-9917	33	9	138	CARDINAL
ajfa-9917	34	1	section 2	LAW
ajfa-9917	35	1	section 3	LAW
ajfa-9917	35	2	section 4	LAW
ajfa-9917	35	3	section 5	LAW
ajfa-9917	36	1	2	CARDINAL
ajfa-9917	36	2	2.1	CARDINAL
ajfa-9917	36	3	1985	DATE
ajfa-9917	38	1	1985	DATE
ajfa-9917	38	2	tamblyn	ORG
ajfa-9917	38	3	1980	DATE
ajfa-9917	40	1	1999	DATE
ajfa-9917	40	2	10	CARDINAL
ajfa-9917	40	3	2003	DATE
ajfa-9917	40	4	7	CARDINAL
ajfa-9917	41	1	2003	DATE
ajfa-9917	42	1	stanley	ORG
ajfa-9917	42	2	marsden	PERSON
ajfa-9917	42	3	2012	DATE
ajfa-9917	42	4	1	CARDINAL
ajfa-9917	42	5	five	CARDINAL
ajfa-9917	43	1	stanley	ORG
ajfa-9917	43	2	marsden	GPE
ajfa-9917	43	3	2012	DATE
ajfa-9917	44	1	hong	GPE
ajfa-9917	44	2	2004	DATE
ajfa-9917	46	1	1985	DATE
ajfa-9917	46	2	1986	DATE
ajfa-9917	46	3	1996	DATE
ajfa-9917	47	1	barrow	ORG
ajfa-9917	47	2	hong	GPE
ajfa-9917	47	3	2001	DATE
ajfa-9917	47	4	2004	DATE
ajfa-9917	49	1	2.2	CARDINAL
ajfa-9917	50	1	strobel	ORG
ajfa-9917	50	2	van barneveld	PERSON
ajfa-9917	50	3	2009	DATE
ajfa-9917	50	4	eight	CARDINAL
ajfa-9917	50	5	pbl versus asian journal of finance & accounting issn	ORG
ajfa-9917	50	6	1946-052x 2016	MONEY
ajfa-9917	50	7	8	CARDINAL
ajfa-9917	50	8	2	CARDINAL
ajfa-9917	50	9	139	CARDINAL
ajfa-9917	51	1	four	CARDINAL
ajfa-9917	51	2	1	CARDINAL
ajfa-9917	51	3	2	CARDINAL
ajfa-9917	51	4	3	CARDINAL
ajfa-9917	51	5	4	CARDINAL
ajfa-9917	52	1	1	CARDINAL
ajfa-9917	52	2	firde	PERSON
ajfa-9917	52	3	t.	GPE
ajfa-9917	52	4	marsden	GPE
ajfa-9917	52	5	s. 2012	PERSON
ajfa-9917	54	1	30	CARDINAL
ajfa-9917	54	2	273	CARDINAL
ajfa-9917	55	1	van barneveld	PERSON
ajfa-9917	55	2	2009	DATE
ajfa-9917	55	3	first	ORDINAL
ajfa-9917	56	1	vernon	ORG
ajfa-9917	56	2	blake	ORG
ajfa-9917	56	3	1993	DATE
ajfa-9917	58	1	second	ORDINAL
ajfa-9917	59	1	al	ORG
ajfa-9917	60	1	2005	DATE
ajfa-9917	60	2	van barneveld	PERSON
ajfa-9917	60	3	2009	DATE
ajfa-9917	61	1	al.	GPE
ajfa-9917	61	2	2005	DATE
ajfa-9917	61	3	strobel	GPE
ajfa-9917	61	4	van barneveld	PERSON
ajfa-9917	61	5	2009	DATE
ajfa-9917	63	1	breton	PERSON
ajfa-9917	63	2	1999	DATE
ajfa-9917	63	3	49studentsintoa	CARDINAL
ajfa-9917	66	1	1999	DATE
ajfa-9917	67	1	the asian journal of finance & accounting	ORG
ajfa-9917	67	2	1946-052x 2016	MONEY
ajfa-9917	67	3	8	CARDINAL
ajfa-9917	67	4	2	CARDINAL
ajfa-9917	67	5	140	CARDINAL
ajfa-9917	68	1	2000	DATE
ajfa-9917	68	2	2006	DATE
ajfa-9917	69	1	milne	PERSON
ajfa-9917	69	2	mcconnell	PERSON
ajfa-9917	69	3	2001	DATE
ajfa-9917	70	1	heagy	ORG
ajfa-9917	70	2	lehmann	ORG
ajfa-9917	70	3	2005	DATE
ajfa-9917	73	1	stanley	ORG
ajfa-9917	73	2	marsden	PERSON
ajfa-9917	73	3	2012	DATE
ajfa-9917	74	1	enrolled over seven	CARDINAL
ajfa-9917	74	2	481	CARDINAL
ajfa-9917	77	1	only two	CARDINAL
ajfa-9917	77	2	heagy	ORG
ajfa-9917	77	3	lehmann	ORG
ajfa-9917	77	4	2005	DATE
ajfa-9917	77	5	breton, 1999	ORG
ajfa-9917	84	1	3	CARDINAL
ajfa-9917	84	2	3.1	CARDINAL
ajfa-9917	84	3	133	CARDINAL
ajfa-9917	84	4	two	CARDINAL
ajfa-9917	85	1	two	CARDINAL
ajfa-9917	85	2	second-year	DATE
ajfa-9917	85	3	northern taiwan	LOC
ajfa-9917	86	1	asian	NORP
ajfa-9917	86	2	finance & accounting	ORG
ajfa-9917	86	3	1946-052x 2016	MONEY
ajfa-9917	86	4	8	CARDINAL
ajfa-9917	86	5	2	CARDINAL
ajfa-9917	86	6	141	CARDINAL
ajfa-9917	86	7	55	CARDINAL
ajfa-9917	87	1	60	CARDINAL
ajfa-9917	90	1	18 weeks	DATE
ajfa-9917	90	2	first	ORDINAL
ajfa-9917	90	3	2011	DATE
ajfa-9917	90	4	2012	DATE
ajfa-9917	91	1	four hours	TIME
ajfa-9917	92	1	115	CARDINAL
ajfa-9917	92	2	89	CARDINAL
ajfa-9917	93	1	59	CARDINAL
ajfa-9917	93	2	56	CARDINAL
ajfa-9917	94	1	only 25	CARDINAL
ajfa-9917	94	2	47	CARDINAL
ajfa-9917	95	1	3.2	CARDINAL
ajfa-9917	96	1	the first eight weeks	DATE
ajfa-9917	96	2	two	CARDINAL
ajfa-9917	97	1	the ninth week	DATE
ajfa-9917	97	2	two	CARDINAL
ajfa-9917	98	1	two	CARDINAL
ajfa-9917	100	1	the second half	DATE
ajfa-9917	100	2	two	CARDINAL
ajfa-9917	101	1	the 18th week	DATE
ajfa-9917	101	2	the final week of the semester	DATE
ajfa-9917	101	3	third	ORDINAL
ajfa-9917	102	1	two	CARDINAL
ajfa-9917	103	1	the 10th 17th weeks	DATE
ajfa-9917	103	2	eight	CARDINAL
ajfa-9917	103	3	six to eight	CARDINAL
ajfa-9917	104	1	finkelstein	PERSON
ajfa-9917	104	2	2000	DATE
ajfa-9917	105	1	2001	DATE
ajfa-9917	108	1	three	CARDINAL
ajfa-9917	108	2	four	CARDINAL
ajfa-9917	110	1	first	ORDINAL
ajfa-9917	111	1	stanley	ORG
ajfa-9917	111	2	marsden	PERSON
ajfa-9917	111	3	2012	DATE
ajfa-9917	111	4	first	ORDINAL
ajfa-9917	111	5	hong	GPE
ajfa-9917	111	6	2001	DATE
ajfa-9917	111	7	2004	DATE
ajfa-9917	112	1	two	CARDINAL
ajfa-9917	112	2	each week	DATE
ajfa-9917	112	3	110 minutes	TIME
ajfa-9917	112	4	10-minute	TIME
ajfa-9917	113	1	three	CARDINAL
ajfa-9917	114	1	2	CARDINAL
ajfa-9917	115	1	2	CARDINAL
ajfa-9917	115	2	asian	NORP
ajfa-9917	115	3	finance & accounting	ORG
ajfa-9917	115	4	1946-052x 2016	MONEY
ajfa-9917	115	5	8	CARDINAL
ajfa-9917	115	6	2	CARDINAL
ajfa-9917	116	1	0	CARDINAL
ajfa-9917	118	1	1	CARDINAL
ajfa-9917	118	2	1999	DATE
ajfa-9917	118	3	roberson et al.	PERSON
ajfa-9917	118	4	2003	DATE
ajfa-9917	118	5	2012	DATE
ajfa-9917	118	6	zhang et.	PERSON
ajfa-9917	119	1	al	ORG
ajfa-9917	119	2	2012	DATE
ajfa-9917	120	1	2	CARDINAL
ajfa-9917	120	2	earep	GPE
ajfa-9917	120	3	2012	DATE
ajfa-9917	122	1	3	CARDINAL
ajfa-9917	122	2	three	CARDINAL
ajfa-9917	124	1	4	CARDINAL
ajfa-9917	124	2	three	CARDINAL
ajfa-9917	126	1	5	CARDINAL
ajfa-9917	127	1	zhang et al.	PERSON
ajfa-9917	127	2	2012	DATE
ajfa-9917	129	1	3.4	CARDINAL
ajfa-9917	129	2	six months	DATE
ajfa-9917	129	3	52	CARDINAL
ajfa-9917	130	1	two	CARDINAL
ajfa-9917	131	1	asian journal of finance & accounting	ORG
ajfa-9917	131	2	1946-052x 2016	MONEY
ajfa-9917	131	3	8	CARDINAL
ajfa-9917	131	4	2	CARDINAL
ajfa-9917	131	5	143	CARDINAL
ajfa-9917	131	6	2	CARDINAL
ajfa-9917	132	1	marsden	PERSON
ajfa-9917	132	2	2012	DATE
ajfa-9917	132	3	1 (2001,	DATE
ajfa-9917	132	4	2004	DATE
ajfa-9917	134	1	monthly	DATE
ajfa-9917	134	2	four	CARDINAL
ajfa-9917	135	1	first	ORDINAL
ajfa-9917	136	1	one week	DATE
ajfa-9917	137	1	second	ORDINAL
ajfa-9917	145	1	three	CARDINAL
ajfa-9917	147	1	asian journal of finance & accounting	ORG
ajfa-9917	147	2	1946-052x 2016	MONEY
ajfa-9917	147	3	8	CARDINAL
ajfa-9917	147	4	2	CARDINAL
ajfa-9917	147	5	144 3.4.1	CARDINAL
ajfa-9917	147	6	7	CARDINAL
ajfa-9917	147	7	1 to 7	CARDINAL
ajfa-9917	147	8	1	CARDINAL
ajfa-9917	147	9	7	CARDINAL
ajfa-9917	149	1	7	CARDINAL
ajfa-9917	149	2	49	DATE
ajfa-9917	150	1	28	DATE
ajfa-9917	151	1	0.704	CARDINAL
ajfa-9917	152	1	0.70	CARDINAL
ajfa-9917	153	1	three	CARDINAL
ajfa-9917	155	1	1	CARDINAL
ajfa-9917	157	1	2	CARDINAL
ajfa-9917	157	2	last semester	DATE
ajfa-9917	158	1	3	CARDINAL
ajfa-9917	159	1	4	CARDINAL
ajfa-9917	159	2	4.1	CARDINAL
ajfa-9917	159	3	descriptive statistics panel	ORG
ajfa-9917	159	4	1	CARDINAL
ajfa-9917	159	5	3	CARDINAL
ajfa-9917	159	6	midterm(avgbm	GPE
ajfa-9917	160	1	two	CARDINAL
ajfa-9917	161	1	56.36	CARDINAL
ajfa-9917	162	1	10.75	CARDINAL
ajfa-9917	162	2	56.55	CARDINAL
ajfa-9917	163	1	12.46	CARDINAL
ajfa-9917	164	1	69.82	CARDINAL
ajfa-9917	165	1	16.03	CARDINAL
ajfa-9917	165	2	66.15	CARDINAL
ajfa-9917	166	1	20.63	CARDINAL
ajfa-9917	167	1	73.33	CARDINAL
ajfa-9917	168	1	16.51	CARDINAL
ajfa-9917	168	2	84.92	CARDINAL
ajfa-9917	169	1	17.53	CARDINAL
ajfa-9917	170	1	31.93	CARDINAL
ajfa-9917	171	1	13.14	CARDINAL
ajfa-9917	171	2	33.06	CARDINAL
ajfa-9917	173	1	28.27	CARDINAL
ajfa-9917	174	1	4.2	CARDINAL
ajfa-9917	174	2	4.2.1	CARDINAL
ajfa-9917	174	3	2	CARDINAL
ajfa-9917	174	4	3	CARDINAL
ajfa-9917	174	5	mann-whitney	ORG
ajfa-9917	174	6	scores1	PERSON
ajfa-9917	174	7	two	CARDINAL
ajfa-9917	176	1	1we	ORDINAL
ajfa-9917	177	1	asian	NORP
ajfa-9917	177	2	finance & accounting	ORG
ajfa-9917	177	3	1946-052x 2016	MONEY
ajfa-9917	177	4	8	CARDINAL
ajfa-9917	177	5	2	CARDINAL
ajfa-9917	177	6	145	DATE
ajfa-9917	178	1	two	CARDINAL
ajfa-9917	180	1	two	CARDINAL
ajfa-9917	181	1	1	CARDINAL
ajfa-9917	181	2	3	CARDINAL
ajfa-9917	181	3	13.46	CARDINAL
ajfa-9917	181	4	9.6	CARDINAL
ajfa-9917	181	5	23.88%	PERCENT
ajfa-9917	182	1	25.26	CARDINAL
ajfa-9917	182	2	16.98%	PERCENT
ajfa-9917	183	1	23.59	CARDINAL
ajfa-9917	184	1	mann-whitney	PERSON
ajfa-9917	186	1	4.2	CARDINAL
ajfa-9917	186	2	4.2.1mann	CARDINAL
ajfa-9917	186	3	2	CARDINAL
ajfa-9917	186	4	3	CARDINAL
ajfa-9917	186	5	mann-whitney	ORG
ajfa-9917	186	6	two	CARDINAL
ajfa-9917	189	1	two	CARDINAL
ajfa-9917	191	1	two	CARDINAL
ajfa-9917	192	1	1	CARDINAL
ajfa-9917	192	2	3	CARDINAL
ajfa-9917	192	3	13.46	CARDINAL
ajfa-9917	192	4	9.6	CARDINAL
ajfa-9917	192	5	23.88%	PERCENT
ajfa-9917	193	1	25.26	CARDINAL
ajfa-9917	193	2	16.98%	PERCENT
ajfa-9917	194	1	23.59	CARDINAL
ajfa-9917	195	1	mann-whitney	PERSON
ajfa-9917	197	1	asian journal of finance & accounting	ORG
ajfa-9917	197	2	1946-052x 2016	MONEY
ajfa-9917	197	3	8	CARDINAL
ajfa-9917	197	4	2	CARDINAL
ajfa-9917	197	5	146	CARDINAL
ajfa-9917	197	6	3	CARDINAL
ajfa-9917	197	7	1：descriptive	CARDINAL
ajfa-9917	197	8	q3 max	PERSON
ajfa-9917	197	9	s. d. pre-test	PERSON
ajfa-9917	197	10	18.00	CARDINAL
ajfa-9917	197	11	49.00	MONEY
ajfa-9917	197	12	11.62	PRODUCT
ajfa-9917	197	13	26.00	CARDINAL
ajfa-9917	197	14	51.00	MONEY
ajfa-9917	197	15	10.75	CARDINAL
ajfa-9917	197	16	18.00	CARDINAL
ajfa-9917	197	17	48.25	MONEY
ajfa-9917	197	18	12.46	CARDINAL
ajfa-9917	197	19	15.00	CARDINAL
ajfa-9917	197	20	18.58	PRODUCT
ajfa-9917	197	21	25.00	CARDINAL
ajfa-9917	197	22	16.03	CARDINAL
ajfa-9917	197	23	15.00	CARDINAL
ajfa-9917	197	24	20.63	CARDINAL
ajfa-9917	197	25	1.00	CARDINAL
ajfa-9917	197	26	12.85	PRODUCT
ajfa-9917	197	27	3.00	CARDINAL
ajfa-9917	197	28	22.50	MONEY
ajfa-9917	197	29	13.46 12.90	CARDINAL
ajfa-9917	197	30	0.00	CARDINAL
ajfa-9917	197	31	12.63	CARDINAL
ajfa-9917	197	32	2.33 19.15	CARDINAL
ajfa-9917	197	33	24.79	CARDINAL
ajfa-9917	197	34	6.02 26.83	CARDINAL
ajfa-9917	197	35	23.88 25.26	CARDINAL
ajfa-9917	197	36	0.00	CARDINAL
ajfa-9917	197	37	23.59	CARDINAL
ajfa-9917	197	38	0.00 68.33	PERCENT
ajfa-9917	197	39	41.17	CARDINAL
ajfa-9917	197	40	98.00 73.33	CARDINAL
ajfa-9917	197	41	16.51	CARDINAL
ajfa-9917	197	42	0.00 79.58	MONEY
ajfa-9917	197	43	17.53	CARDINAL
ajfa-9917	197	44	7.72	CARDINAL
ajfa-9917	197	45	22.26	PRODUCT
ajfa-9917	197	46	12.07	CARDINAL
ajfa-9917	197	47	13.14	CARDINAL
ajfa-9917	197	48	7.72	CARDINAL
ajfa-9917	197	49	0.00	CARDINAL
ajfa-9917	197	50	1.00 0.77 0.42	QUANTITY
ajfa-9917	197	51	0.00 1.00	MONEY
ajfa-9917	197	52	0.80 0.40	CARDINAL
ajfa-9917	197	53	0.00 1.00	MONEY
ajfa-9917	197	54	0.75 0.44	CARDINAL
ajfa-9917	197	55	2：mann	CARDINAL
ajfa-9917	197	56	median mann-whitney u zstatistice p	PERSON
ajfa-9917	197	57	57.16	CARDINAL
ajfa-9917	197	58	3144.00	CARDINAL
ajfa-9917	199	1	58.77 58.00	CARDINAL
ajfa-9917	199	2	63.41 16.50	CARDINAL
ajfa-9917	199	3	3182.50	PRODUCT
ajfa-9917	200	1	53.04	CARDINAL
ajfa-9917	200	2	9.75	MONEY
ajfa-9917	200	3	64.48	CARDINAL
ajfa-9917	200	4	3123.50	MONEY
ajfa-9917	201	1	52.06 14.71	CARDINAL
ajfa-9917	201	2	two	CARDINAL
ajfa-9917	202	1	two	CARDINAL
ajfa-9917	203	1	3	CARDINAL
ajfa-9917	204	1	3	CARDINAL
ajfa-9917	205	1	10%	PERCENT
ajfa-9917	206	1	5%	PERCENT
ajfa-9917	206	2	1%	PERCENT
ajfa-9917	207	1	asian journal of finance & accounting	ORG
ajfa-9917	207	2	1946-052x 2016	MONEY
ajfa-9917	207	3	8	CARDINAL
ajfa-9917	207	4	2	CARDINAL
ajfa-9917	207	5	147	CARDINAL
ajfa-9917	207	6	55	CARDINAL
ajfa-9917	207	7	60	CARDINAL
ajfa-9917	208	1	4.2.2	CARDINAL
ajfa-9917	208	2	1	CARDINAL
ajfa-9917	208	3	4	CARDINAL
ajfa-9917	214	1	two	CARDINAL
ajfa-9917	214	2	2	CARDINAL
ajfa-9917	214	3	4	CARDINAL
ajfa-9917	215	1	2.120	CARDINAL
ajfa-9917	216	1	3.072	CARDINAL
ajfa-9917	217	1	4.3	CARDINAL
ajfa-9917	218	1	two	CARDINAL
ajfa-9917	219	1	three	CARDINAL
ajfa-9917	219	2	1	CARDINAL
ajfa-9917	219	3	2	CARDINAL
ajfa-9917	219	4	3	CARDINAL
ajfa-9917	220	1	5	CARDINAL
ajfa-9917	220	2	6.09	CARDINAL
ajfa-9917	220	3	t=7.35	NORP
ajfa-9917	220	4	3.54,3.54	CARDINAL
ajfa-9917	221	1	1	CARDINAL
ajfa-9917	222	1	asian	NORP
ajfa-9917	222	2	finance & accounting	ORG
ajfa-9917	222	3	1946-052x 2016	MONEY
ajfa-9917	222	4	8	CARDINAL
ajfa-9917	222	5	2	CARDINAL
ajfa-9917	222	6	148	CARDINAL
ajfa-9917	222	7	4	CARDINAL
ajfa-9917	223	1	vif intercept -0.020 -0.236 -1.157	ORG
ajfa-9917	224	1	0.313 2.575	CARDINAL
ajfa-9917	224	2	2.109	CARDINAL
ajfa-9917	224	3	7.617	CARDINAL
ajfa-9917	224	4	0.131	CARDINAL
ajfa-9917	224	5	2.178	CARDINAL
ajfa-9917	224	6	2.390	CARDINAL
ajfa-9917	224	7	0.200	CARDINAL
ajfa-9917	224	8	3.064	MONEY
ajfa-9917	224	9	2.253	CARDINAL
ajfa-9917	224	10	3.211	CARDINAL
ajfa-9917	224	11	2.194	CARDINAL
ajfa-9917	224	12	3.237 -.064 -.015 3.512	QUANTITY
ajfa-9917	224	13	0.029	CARDINAL
ajfa-9917	224	14	2.431	PRODUCT
ajfa-9917	224	15	2.465	CARDINAL
ajfa-9917	224	16	2.512 -.269	QUANTITY
ajfa-9917	224	17	2.621	CARDINAL
ajfa-9917	224	18	6.339	CARDINAL
ajfa-9917	225	1	3.890	CARDINAL
ajfa-9917	225	2	3.969	CARDINAL
ajfa-9917	225	3	6.488	CARDINAL
ajfa-9917	225	4	0.038	CARDINAL
ajfa-9917	225	5	0.364	MONEY
ajfa-9917	225	6	3.208	MONEY
ajfa-9917	225	7	4.023	CARDINAL
ajfa-9917	225	8	0.035	CARDINAL
ajfa-9917	225	9	2.764	CARDINAL
ajfa-9917	225	10	3.856	CARDINAL
ajfa-9917	225	11	3.936	CARDINAL
ajfa-9917	225	12	2.313	CARDINAL
ajfa-9917	225	13	2.631	CARDINAL
ajfa-9917	225	14	115	CARDINAL
ajfa-9917	225	15	115	CARDINAL
ajfa-9917	225	16	0.198	CARDINAL
ajfa-9917	225	17	asian	NORP
ajfa-9917	225	18	finance & accounting	ORG
ajfa-9917	225	19	1946-052x 2016	MONEY
ajfa-9917	225	20	8	CARDINAL
ajfa-9917	225	21	2	CARDINAL
ajfa-9917	225	22	149	CARDINAL
ajfa-9917	225	23	2：subsample	CARDINAL
ajfa-9917	225	24	1.478	MONEY
ajfa-9917	225	25	1.015	MONEY
ajfa-9917	225	26	1.494	MONEY
ajfa-9917	225	27	0.593	MONEY
ajfa-9917	225	28	0.041	CARDINAL
ajfa-9917	225	29	1.069	MONEY
ajfa-9917	225	30	1.482	CARDINAL
ajfa-9917	225	31	2.120	CARDINAL
ajfa-9917	225	32	1.396	CARDINAL
ajfa-9917	225	33	0.102	CARDINAL
ajfa-9917	225	34	1.175	CARDINAL
ajfa-9917	225	35	2.202	CARDINAL
ajfa-9917	225	36	1.429	CARDINAL
ajfa-9917	225	37	2.471	CARDINAL
ajfa-9917	225	38	1.145 14.986	CARDINAL
ajfa-9917	225	39	3.072	CARDINAL
ajfa-9917	225	40	1.429	CARDINAL
ajfa-9917	225	41	0.043	CARDINAL
ajfa-9917	225	42	0.733	CARDINAL
ajfa-9917	225	43	1.134 1.330 -5.734	DATE
ajfa-9917	225	44	1.355	CARDINAL
ajfa-9917	225	45	0.075	CARDINAL
ajfa-9917	225	46	1.035 -0.349 -1.988	DATE
ajfa-9917	225	47	1.202	CARDINAL
ajfa-9917	225	48	1.202	CARDINAL
ajfa-9917	225	49	0.001	CARDINAL
ajfa-9917	225	50	1.249	CARDINAL
ajfa-9917	225	51	1.162	CARDINAL
ajfa-9917	225	52	1.773 4.802	CARDINAL
ajfa-9917	225	53	2.132	CARDINAL
ajfa-9917	225	54	5.727	CARDINAL
ajfa-9917	225	55	89 26	TIME
ajfa-9917	225	56	0.097 0.546 0.118 0.589	MONEY
ajfa-9917	225	57	1	CARDINAL
ajfa-9917	225	58	0	CARDINAL
ajfa-9917	225	59	1	CARDINAL
ajfa-9917	225	60	1	CARDINAL
ajfa-9917	225	61	0	CARDINAL
ajfa-9917	225	62	3	CARDINAL
ajfa-9917	225	63	1	CARDINAL
ajfa-9917	225	64	0	CARDINAL
ajfa-9917	225	65	1	CARDINAL
ajfa-9917	225	66	0	CARDINAL
ajfa-9917	227	1	10.257	CARDINAL
ajfa-9917	229	1	10%	PERCENT
ajfa-9917	230	1	5%	PERCENT
ajfa-9917	230	2	1%	PERCENT
ajfa-9917	231	1	asian journal of finance & accounting	ORG
ajfa-9917	231	2	1946-052x 2016	MONEY
ajfa-9917	231	3	8	CARDINAL
ajfa-9917	231	4	2	CARDINAL
ajfa-9917	231	5	150	CARDINAL
ajfa-9917	231	6	5	CARDINAL
ajfa-9917	231	7	s.d	PERSON
ajfa-9917	231	8	1	CARDINAL
ajfa-9917	231	9	1	CARDINAL
ajfa-9917	233	1	257	CARDINAL
ajfa-9917	233	2	7.80	CARDINAL
ajfa-9917	233	3	2	CARDINAL
ajfa-9917	234	1	267	CARDINAL
ajfa-9917	234	2	2	CARDINAL
ajfa-9917	234	3	1	CARDINAL
ajfa-9917	236	1	261	CARDINAL
ajfa-9917	236	2	2	CARDINAL
ajfa-9917	238	1	235	CARDINAL
ajfa-9917	238	2	1.06 3.54	CARDINAL
ajfa-9917	238	3	3	CARDINAL
ajfa-9917	239	1	234	CARDINAL
ajfa-9917	239	2	4.50 1.02 3.54	QUANTITY
ajfa-9917	239	3	3	CARDINAL
ajfa-9917	239	4	1	CARDINAL
ajfa-9917	241	1	216	CARDINAL
ajfa-9917	243	1	197	CARDINAL
ajfa-9917	243	2	3.79 1.14 -1.34	QUANTITY
ajfa-9917	243	3	7	CARDINAL
ajfa-9917	243	4	7	CARDINAL
ajfa-9917	243	5	6	CARDINAL
ajfa-9917	243	6	5＝less	CARDINAL
ajfa-9917	243	7	4	CARDINAL
ajfa-9917	243	8	3＝less	CARDINAL
ajfa-9917	243	9	2＝disagreement	CARDINAL
ajfa-9917	243	10	1＝strong	CARDINAL
ajfa-9917	244	1	52	CARDINAL
ajfa-9917	244	2	10%	PERCENT
ajfa-9917	245	1	5%	PERCENT
ajfa-9917	245	2	1%	PERCENT
ajfa-9917	246	1	52	CARDINAL
ajfa-9917	247	1	5	CARDINAL
ajfa-9917	249	1	stanley	ORG
ajfa-9917	249	2	marsden	PERSON
ajfa-9917	249	3	2012	DATE
ajfa-9917	249	4	hong	GPE
ajfa-9917	249	5	2001	DATE
ajfa-9917	256	1	asian	NORP
ajfa-9917	256	2	finance & accounting	ORG
ajfa-9917	256	3	1946-052x 2016	MONEY
ajfa-9917	256	4	8	CARDINAL
ajfa-9917	256	5	2	CARDINAL
ajfa-9917	256	6	151	CARDINAL
ajfa-9917	259	1	1	CARDINAL
ajfa-9917	260	1	2	CARDINAL
ajfa-9917	261	1	3	CARDINAL
ajfa-9917	263	1	4	CARDINAL
ajfa-9917	263	2	one	CARDINAL
ajfa-9917	266	1	5	CARDINAL
ajfa-9917	269	1	first	ORDINAL
ajfa-9917	269	2	two	CARDINAL
ajfa-9917	272	1	taiwan	GPE
ajfa-9917	275	1	asian journal of finance & accounting	ORG
ajfa-9917	275	2	1946-052x 2016	MONEY
ajfa-9917	275	3	8	CARDINAL
ajfa-9917	275	4	2	CARDINAL
ajfa-9917	275	5	152	CARDINAL
ajfa-9917	275	6	& american accounting association	ORG
ajfa-9917	276	1	1990	DATE
ajfa-9917	279	1	13	CARDINAL
ajfa-9917	280	1	sarasota	GPE
ajfa-9917	280	2	fl	ORG
ajfa-9917	281	1	american accounting association	ORG
ajfa-9917	282	1	1986	DATE
ajfa-9917	282	2	bedford committee	ORG
ajfa-9917	282	3	1(1	CARDINAL
ajfa-9917	282	4	168	CARDINAL
ajfa-9917	282	5	american institute of certified	ORG
ajfa-9917	283	1	aicpa	ORG
ajfa-9917	284	1	1999	DATE
ajfa-9917	285	1	aicpa	ORG
ajfa-9917	286	1	barrows	PERSON
ajfa-9917	286	2	h. s.	PERSON
ajfa-9917	286	3	r. m.	PERSON
ajfa-9917	286	4	1980	DATE
ajfa-9917	289	1	h. s.	PERSON
ajfa-9917	289	2	1985	DATE
ajfa-9917	290	1	the preclinical years	DATE
ajfa-9917	290	2	springer pub co.	ORG
ajfa-9917	290	3	h. s.	PERSON
ajfa-9917	290	4	1986	DATE
ajfa-9917	292	1	20(6	CARDINAL
ajfa-9917	292	2	481-486.http://dx.doi.org/10.1111/j.1365-2923.1986.tb01386.x	CARDINAL
ajfa-9917	292	3	h. s.	PERSON
ajfa-9917	292	4	1996	DATE
ajfa-9917	294	1	1996(68	CARDINAL
ajfa-9917	294	2	3-12	CARDINAL
ajfa-9917	295	1	1999	DATE
ajfa-9917	297	1	8(1	CARDINAL
ajfa-9917	297	2	1-12	CARDINAL
ajfa-9917	298	1	http://dx.doi.org/10.1080/096392899331008 debessay, a.	PERSON
ajfa-9917	298	2	2003	DATE
ajfa-9917	298	3	the american accounting association	ORG
ajfa-9917	298	4	12(2),1	CARDINAL
ajfa-9917	298	5	b. j.	PERSON
ajfa-9917	298	6	2001	DATE
ajfa-9917	298	7	b. j. duch	PERSON
ajfa-9917	298	8	s. e. groh	PERSON
ajfa-9917	298	9	d. e. alen	PERSON
ajfa-9917	298	10	learning−a	ORG
ajfa-9917	299	1	llc	ORG
ajfa-9917	300	1	360 degree	QUANTITY
ajfa-9917	300	2	9(1	CARDINAL
ajfa-9917	300	3	39	CARDINAL
ajfa-9917	301	1	2006	DATE
ajfa-9917	303	1	15	CARDINAL
ajfa-9917	304	1	gijbels	ORG
ajfa-9917	304	2	d.	NORP
ajfa-9917	304	3	van den bossche	PERSON
ajfa-9917	304	4	m. (	PERSON
ajfa-9917	304	5	2005	DATE
ajfa-9917	306	1	27-61	CARDINAL
ajfa-9917	307	1	asian	NORP
ajfa-9917	307	2	finance & accounting	ORG
ajfa-9917	307	3	1946-052x 2016	MONEY
ajfa-9917	307	4	8	CARDINAL
ajfa-9917	307	5	2	CARDINAL
ajfa-9917	307	6	153	CARDINAL
ajfa-9917	307	7	heagy	ORG
ajfa-9917	309	1	7	CARDINAL
ajfa-9917	309	2	221	CARDINAL
ajfa-9917	310	1	hong	GPE
ajfa-9917	310	2	r. j.	PERSON
ajfa-9917	310	3	2001	DATE
ajfa-9917	311	1	quarterly	DATE
ajfa-9917	311	2	61	CARDINAL
ajfa-9917	311	3	10	CARDINAL
ajfa-9917	312	1	hong	GPE
ajfa-9917	312	2	r. j.	PERSON
ajfa-9917	312	3	2004	DATE
ajfa-9917	312	4	128	CARDINAL
ajfa-9917	312	5	45	CARDINAL
ajfa-9917	313	1	johnstone	PERSON
ajfa-9917	313	2	k. m.	PERSON
ajfa-9917	313	3	s. f. (	PERSON
ajfa-9917	313	4	1998	DATE
ajfa-9917	315	1	16(3	CARDINAL
ajfa-9917	315	2	407	CARDINAL
ajfa-9917	316	1	http://dx.doi.org/10.1016/s0748-5751(98)00026-8	GPE
ajfa-9917	316	2	m. c.	PERSON
ajfa-9917	316	3	m. (	PERSON
ajfa-9917	316	4	2000	DATE
ajfa-9917	318	1	28(4	CARDINAL
ajfa-9917	318	2	291	CARDINAL
ajfa-9917	319	1	http://dx.doi.org/10.1023/a:1003927228005	NORP
ajfa-9917	319	2	m. j.	PERSON
ajfa-9917	319	3	j. (2001	ORG
ajfa-9917	321	1	10(1	CARDINAL
ajfa-9917	321	2	61	CARDINAL
ajfa-9917	322	1	e., &everaert	ORG
ajfa-9917	322	2	2012	DATE
ajfa-9917	323	1	first-year	DATE
ajfa-9917	324	1	27(1	CARDINAL
ajfa-9917	324	2	53	CARDINAL
ajfa-9917	325	1	roberson	PERSON
ajfa-9917	325	2	deitch	PERSON
ajfa-9917	325	3	e. a.	PERSON
ajfa-9917	325	4	a. p., & block	PERSON
ajfa-9917	325	5	c. j.	PERSON
ajfa-9917	325	6	2003	DATE
ajfa-9917	327	1	176	CARDINAL
ajfa-9917	328	1	http://dx.doi.org/10.1016/s0001-8791(02)00056-8 stanley	ORG
ajfa-9917	328	2	t., & marsden	ORG
ajfa-9917	328	3	s.	PERSON
ajfa-9917	328	4	2012	DATE
ajfa-9917	330	1	30(3	CARDINAL
ajfa-9917	330	2	267	CARDINAL
ajfa-9917	331	1	http://dx.doi.org/10.1016/j.jaccedu.2012.08.005 strobel	PERSON
ajfa-9917	331	2	j., & van barneveld	ORG
ajfa-9917	331	3	a.	PERSON
ajfa-9917	331	4	2009	DATE
ajfa-9917	334	1	3(1	CARDINAL
ajfa-9917	334	2	4	CARDINAL
ajfa-9917	335	1	o. s.	PERSON
ajfa-9917	335	2	2003	DATE
ajfa-9917	336	1	the 21st century	DATE
ajfa-9917	337	1	thomson learning asia	ORG
ajfa-9917	338	1	vernon	ORG
ajfa-9917	338	2	d. t., & blake	PERSON
ajfa-9917	338	3	r. l.	PERSON
ajfa-9917	338	4	1993	DATE
ajfa-9917	341	1	68(7	CARDINAL
ajfa-9917	341	2	550-63	CARDINAL
ajfa-9917	342	1	m. j. (	PERSON
ajfa-9917	342	2	2011	DATE
ajfa-9917	344	1	303	CARDINAL
ajfa-9917	344	2	yang	PERSON
ajfa-9917	344	3	c. h.	PERSON
ajfa-9917	344	4	2012	DATE
ajfa-9917	344	5	learning, inc	ORG
ajfa-9917	344	6	h. yang	PERSON
ajfa-9917	344	7	national yilan university	ORG
ajfa-9917	344	8	2-12.yilan	CARDINAL
ajfa-9917	344	9	national yilan university	ORG
ajfa-9917	345	1	asian	NORP
ajfa-9917	345	2	finance & accounting	ORG
ajfa-9917	345	3	1946-052x 2016	MONEY
ajfa-9917	345	4	8	CARDINAL
ajfa-9917	345	5	2	CARDINAL
ajfa-9917	345	6	154 zhang	PERSON
ajfa-9917	345	7	wei	PERSON
ajfa-9917	345	8	k. k.	PERSON
ajfa-9917	345	9	z.	PERSON
ajfa-9917	345	10	2012	DATE
ajfa-9917	346	1	356-375	CARDINAL
ajfa-9917	347	1	1	CARDINAL
ajfa-9917	347	2	1	CARDINAL
ajfa-9917	347	3	1	CARDINAL
ajfa-9917	347	4	1	CARDINAL
ajfa-9917	350	1	2.	CARDINAL
ajfa-9917	351	1	3	CARDINAL
ajfa-9917	352	1	4	CARDINAL
ajfa-9917	353	1	2	CARDINAL
ajfa-9917	353	2	1	CARDINAL
ajfa-9917	356	1	2.	CARDINAL
ajfa-9917	358	1	3.	CARDINAL
ajfa-9917	359	1	3	CARDINAL
ajfa-9917	359	2	1	CARDINAL
ajfa-9917	360	1	2.	CARDINAL
ajfa-9917	361	1	3	CARDINAL
ajfa-9917	363	1	52	CARDINAL